Research On Internal Control Norms And System Costruction Of Shandong Weihai Maritime Bureau

With the transformation of government functions, from the traditional developmental government to service-oriented government, the government not only pay attention to social fairness and justice, but also put more emphasis on the behaviour of public sector performance. Besides, the development trend of globalization intensified competition among different countries, the government realizes that it must to build a safe and effective internal operation mechanism and create a safe operation environment in order to promote the cooperation with other government, especially the developed countries, and keep the position in international competitive. The basic maritime administrative units are responsible for the implementation of specific affairs and its operation level directly affects the vital interests of relevant. So it is necessary to strength internal control standard and system construction.Combined with some academia research results, the author investigates the implementation of Shandong Weihai maritime bureau, analysis the problems of the internal control work and the problems' reasons, and discuss how to established a system of internal control standard and system from three aspects. Firstly, this article summaries the domestic and foreign literatures' theoretical results and practical implementation's situation. There are some universal problems in internal control work, the management of fixed assets, budget control, accounting control and internal audit mechanism, financial management, etc. At present, most of scholars summary the problems in macro point of view and there's few studies targeting specific industry. This article focuses on the shandong weihai maritime bureau's internal work and puts forward some suggestions for the construction of internal control at basic maritime administrative units.Secondly, the author investigates Shandong Weihai Maritime Bureau Maritime Bureau grassroots' internal control work' insituation, to further refinement of existing research results about the exesiting problems and to discovery new problems. The problems are described from the control system and the status of implementation of internal control. Besides, the article analysis the reason why these problems appear.Thirdly, the article elaborates design ideas of Shandong Weihai maritime adminisrative units' internal control norms and system costruction. Under the spirit of comprehensiveness, the principle of checks and balances, importance and adaptability, as well as three goals, building a clean government, enhancing the level of integrated management, protecting unit personnel, the article designs the overall framework of the constuction, clarifies construction elements, builds three subsystems, environmental analysis systems, business systems and the implementation safeguards systems,to build its internal control system.Finally, the article discuss how to ensure the implemention of this system from three major aspects, culture, consciousness, human resources policy.